{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1280",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 11th May 1995\nLaid before the House of Commons 11th May 1995\nComing into force 1st June 1995\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30(8) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 96(1) defines \"the Commissioners\" as meaning the Commissioners of Customs and Excise and \"regulations\" as meaning regulations made by the Commissioners under the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1280/introduction",
    "retrieved_at": "2026-10-29T13:09:26.432516+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}